Below is a summary of the HRMC’s Statutory Residency Test (SRT). It should be noted that the actual test reads for more than 60 pages of legislation and 105 pages of HMRC guidance. This summary is of a general nature. Should you have further questions, please contact us.
It should be remembered that the tax year in the UK for Income tax runs from 6 April to 5 April.
- Were you not resident in the UK for the prior tax year and the tax year beforehand and present in the UK for less than 46 days in the current tax year.
If so then non-resident, otherwise:
- Were you resident in the UK for at least one of the prior three tax years and present in the UK for less than 16 days in the current tax year. If so then non-resident, otherwise
- Have you left the UK to work full-time overseas and less than 31 days spent working in the UK and present less than 91 days. If so then non-resident, otherwise
- Were you present in the UK for at least 183 days in the current year. If so then resident, otherwise
- Are all your homes in the UK and were you present in home for 30 days or more in the current year. If so then resident, otherwise
- Do you work sufficient hours in the UK (35 hour weeks, over a 365 period). If so then resident, otherwise
a test is applied over the past three years looking at the number of ties an individual has with UK over that period then depending on the number of days an individual has spent in the UK during the current tax year if a certain number of ties are met then the individual is UK resident.
As indicated above the SRT is complicated and a difficult test. Unless you meet any of the first 5 tests we advise you seek professional advice.
Whatever your needs we are here to help. Please contact us and we will see how we can assist you.